Indian Oil Corpn. Ltd. and Ors. vs Commercial Taxes and Ors.
Classification of product: Bitumen emulsion-Test of a product's relatability to a particular entry based on its commercial identity, use and common parlance test-Whether bitumen emulsion should be regarded as bitumen and covered by Entry 14 of the list of goods taxable at 5 percent in Part-I of Schedule C to th [LexDoc Id : 498319]